26 U.S.C. § 6301: Federal Tax Collection Authority
Section 6301 directs the Secretary to collect taxes imposed by the Internal Revenue Code.
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26 U.S.C. § 6321: The Federal Tax Lien Statute
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
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